《刑法》在其第 217 条（关于侵占或非法据为己有）、第 250 条（关于侵占代扣税款或捐税*）、第 325 条（贪污）、第 326 条（通过故意过失行为贪污）和第332条（侵占）对有关侵占和贪污的行为做出了规定。
The Criminal Code establishes provisions on misappropriation and embezzlement in its articles 217 (on misappropriation or unlawful retention), 250 (on misappropriation of tax withholdings or levies*), 325 (embezzlement), 326 (embezzlement through wilful negligence) and 332 (misappropriation).